Individual Income

Vermont Income of a Non-Resident

A non-resident’s income is the sum of the following items, to the extent the items are required to be included in Federal adjusted gross income

• Rents and royalties from ownership of property located in Vermont

• Gains from the sale or exchange of Vermont property, including the sale of timber or timber rights

• Wages, salaries, commissions, or other income received for services performed in Vermont

• Income from every business, trade, profession, or occupation conducted in Vermont, including money received (1) under an agreement not to with a business operation in Vermont, (2) for goodwill associated with the sale of a Vermont business, or (3) for contractual services associated with the sale of a Vermont business unless it is shown that the compensation for services does not constitute income from the sale of the business

• Income previously deferred under a nonqualified deferred compensation plan and income derived from such previously deferred income

Not included as Vermont income for a non-resident :

• Income received for a dramatic performance in a commercial file to the extent such income would be excluded from personal income tax in the state of residence

• Full-time active duty pay from the armed services when the pay is earned outside of Vermont.  Click here for more information...

• Activities or services to create or maintain a web or internet site.  Click here for more information...
  

Taxpayer Information Line:
1.866.828.2865 (Toll-free in VT)
or 802.828.2865 (Local & Out-of-State)